tax assessor vs lister

tax assessor and lister both are nouns.

Word	Noun	Adjective	Verb	Adverb
tax assessor	Yes	No	No	No
lister	Yes	No	No	No

As nouns, lister is a hyponym of tax assessor; that is, lister is a word with a more specific, narrower meaning than tax assessor:

tax assessor: an official who evaluates property for the purpose of taxing it
lister: assessor who makes out the tax lists

tax assessor (noun)	lister (noun)
an official who evaluates property for the purpose of taxing it	moldboard plow with a double moldboard designed to move dirt to either side of a central furrow
	assessor who makes out the tax lists